ERNST & YOUNG LLP           787 Seventh Avenue              Phone: 212 773-3000
                            New York, New York 10019




September 16, 1998


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Gentlemen:

We have  read  Item 4 of Form  8-K  dated  September  11,  1998,  of  MarketSpan
Corporation  and are in agreement  with the  statements  contained in the second
sentence  of the first  paragraph,  and the second  paragraph  as they relate to
Ernst & Young LLP and Long Island Lighting Company. We have no basis to agree or
disagree with other statements of the registrant contained therein.

     

                                          /s/ ERNST & YOUNG LLP
















   Ernst & Young LLP is a member of Ernst & Young International, Ltd.

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